Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation

Haufler, Andreas und Nielsen, Søren Bo (1997): Dynamic effects of an anticipated switch from destination- to origin-based commodity taxation. In: Journal of Economics / Zeitschrift für Nationalökonomie, Bd. 66, Nr. 1: S. 43-69

Abstract

This paper investigates the macroeconomic and welfare effects of an anticipated future switch from destination- to origin-based commodity taxation. We set up an intertemporal representative-agent model of an open economy and study especially consumption, investment, and trade-balance responses to the commodity-tax reform. The anticipation effects on the macroeconomy are significant, whereas their welfare implications are not.

• Dokumententyp: Zeitschriftenartikel
• Fakultät: Volkswirtschaft ; Volkswirtschaft > Lehrstühle > Seminar für Wirtschaftspolitik
• Themengebiete: 300 Sozialwissenschaften > 330 Wirtschaft
• Sprache: Englisch